The payer of the solar electricity levy (market operator, mandatory purchaser) is obliged to deduct or collect the levy from the levy base (The levy base is the amount, excluding value added tax, paid by the levy payer in the form of the purchase price or the green electricity bonus to the levy payer for solar electricity produced during the levy period) and pay it within 25 days after the end of the levy period (calendar month). Within the same period, the taxpayer shall submit an account of the levy to the competent tax office.

The application for the issue of a certificate of origin for electricity from high-efficiency combined production of electricity and heat and the application for the issue of a certificate of origin for electricity from secondary sources shall be submitted on a form, the particulars and model of which shall be determined by the implementing legislation (Decree No 37/2016 Coll., on electricity from high-efficiency combined production of electricity and heat and electricity from secondary sources). The certificate of origin for electricity from high-efficiency cogeneration or from secondary sources serves to demonstrate the ability of the installation to produce electricity from high-efficiency cogeneration or from secondary sources. The certificate of origin is issued by the Ministry of Industry and Trade on the basis of an application from a producer of electricity from secondary sources or a producer of electricity from high-efficiency cogeneration of electricity and heat, which includes the identification data of the electricity production plant, a description and diagram of the electricity production plant and production equipment, a calculation of the amount of electricity from cogeneration of electricity and heat, efficiency, primary energy savings and information on whether the operation of the plant will reduce the supply of thermal energy from the existing efficient thermal energy supply system.